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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A tax advisor relocating to Switzerland enquires about VAT obligations and fiscal residency in Spain. The DGT states that VAT depends on whether a permanent establishment remains in Spain or the recipient's location, and fiscal residency will be determined by the LIRPF criteria and the Spain-Switzerland double taxation treaty.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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